Institute of Management, Accounting & Finance
Organisational unit: Institute
Organisation profile
The Institute of Management, Accounting & Finance (IMAF) concentrates on sustainable management & control, (non) financial reporting, corporate finance and corporate taxation in research, teaching and practice.
Main research areas
The main research topics of the institute represent:
- Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance (Prof. Dr. Patrick Velte): Financial, Sustainability & Integrated Reporting, Financial Audit, Sustainability Assurance and Sustainable Corporate Governance
- Professorship of Business Administration, esp. Managerial Accounting (Prof. Dr. Rainer Lueg): Sustainability Management & Control, Strategy Implementation and Strategic Performance Measurement Systems, Diffusion and adoption of management innovations, role of top management teams and external consultants, customer profitability analyis
- Published
Nachhaltigkeitsberichterstattung nach der CSRD: Eine kritische Würdigung
Wulf, I. & Velte, P., 30.09.2022, In: Zeitschrift für Corporate Governance (ZCG). 17, 5, p. 223-232 10 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Sustainable-Corporate-Governance-Regulierungen: Auswirkungen auf die Interne Revision
Velte, P., 25.11.2022, In: Zeitschrift Interne Revision. 57, 6, p. 292-299 8 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?
Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Earnings Less Risk-Free Interest Charge (ERIC) and Stock Returns—A Value-Based Management Perspective on ERIC’s Relative and Incremental Information Content
Lueg, R. & Toft, J. S., 19.08.2022, In: JOURNAL OF RISK AND FINANCIAL MANAGEMENT. 15, 8, 21 p., 368.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
CSR, moral licensing and organizational misconduct: a conceptual review
Bouzzine, Y. D. & Lueg, R., 25.04.2023, In: Organization Management Journal. 20, 2, p. 63-74 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance
Lueg, R., 13.06.2022, In: Sustainability. 14, 12, 13 p., 7206.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Does sustainable board governance drive corporate social responsibility? A structured literature review on European archival research
Velte, P., 06.01.2023, In: Journal of Global Responsibility. 14, 1, p. 46-88 43 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Regulierung der europäischen Nachhaltigkeitsberichterstattung: Empirische Befunde zur Richtlinie 2014/95 und Handlungsempfehlungen
Velte, P., 2022, In: Der Betrieb. 75, 18, p. 1081-1090 10 p., DB1403672.Research output: Journal contributions › Journal articles › Transfer
- Published
Zur Schließung der „Verlässlichkeitslücke“ beim Corporate Governance Reporting
Velte, P. & von Werder, A., 2022, In: Der Betrieb. 75, 27-28, p. 1593-1600 8 p., DB1399169.Research output: Journal contributions › Journal articles › Transfer
- Published
Überwachung des internen Corporate Governance-Systems nach § 107 Abs. 3 Satz 2 AktG durch den Prüfungsausschuss: Zur normativen Stärkung der Zusammenarbeit zwischen Prüfungsausschuss, interner Revision und Abschlussprüfer bei börsennotierten Aktiengesellschaften
Velte, P., 2022, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 20, 7-8, p. 275-289 15 p., DK1406877.Research output: Journal contributions › Journal articles › Transfer